Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
625.0000 PARENT-CHILD TRANSFER
625.0039 Claims. Under Revenue and Taxation Code section 63.1, the statute of limitations for filing a claim for the parent-child exclusion commences on the date of the purchase or transfer of the real property. Accordingly, a claim for the parent-child exclusion is invalid where it is filed prior to the date of the purchase or transfer. C 12/13/2005.